Crumb rubber is classifiable under Heading 4004 and attracts GST @18% - AAR

Applicant/PetitionerM/s. Green Rubber Crumb Private Ltd.
Respondent
Order Date22-Sep-2021
Order Number GST-ARA, Application No. 70/2019-20/B-62
Honorable CourtAAR Maharashtra
 


No GST payable on Hostel Rent of less than Rs 1000 per day per Student: AAR

Applicant/PetitionerIn re Ghodawat Eduserve LLP
Respondent
Order Date27-Aug-2021
Order Number Advance Ruling No. GST-ARA- 72/2019-20/B-51
Honorable CourtAAR Maharashtra
 


Other charges not to be treated as construction services and attract 18% GST: AAR

Applicant/PetitionerPuranik Builders Ltd.
Respondent
Order Date27-Aug-2021
Order Number Advance Ruling No. GST-ARA- 68/2019-20/B-52
Honorable CourtAAR Maharashtra
 


GST on supply of Non-AC buses under contract carriage

Applicant/PetitionerShailesh Ramsunder Pande
Respondent
Order Date20-Aug-2021
Order Number Advance Ruling No. GST-Ara- 66/2019-20/B-49
Honorable CourtAAR Maharashtra
 


IGST will be levied on the importation of lease services - AAR Telangana

Applicant/PetitionerDeccan Transco Leasing Private Limited
Respondent
Order Date17-Aug-2021
Order Number TSAAR Order No. 08/2021
Honorable CourtAAR Telangana
 


GST rate of 12% applicable on Job work of Pharmaceutical Drugs - AAR Gujarat

Applicant/PetitionerRomano Drugs Pvt. Ltd.
Respondent
Order Date30-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/38/2021
Honorable CourtAAR Gujarat
 


18% GST on street lighting activity - AAR Karnataka

Applicant/PetitionerBangalore Street Lighting Private Limited
Respondent
Order Date30-Jul-2021
Order Number Advance Ruling No. KAR ADRG 48/2021
Honorable CourtAAR Karnataka
 


GST on bridge construction services provided to PWD

Applicant/PetitionerAishwarya Earth Movers
Respondent
Order Date30-Jul-2021
Order Number Advance Ruling No. KAR ADRG 43/2021
Honorable CourtAAR Karnataka
 


AAR should not employ the concept of Best Judgement Assessment to pronounce ruling

Applicant/PetitionerMaxpressure Systems LLP
Respondent
Order Date30-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/36/2021
Honorable CourtAAR Gujarat
 


A

Applicant/Petitioner
Respondent
Order Date30-Jul-2021
Order Number Advance Ruling No. Guj/Gaar/R/35/2021
Honorable CourtAAR Gujarat
 


B

Applicant/Petitioner
Respondent
Order Date30-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/34/2021
Honorable CourtAAR Gujarat
 


C

Applicant/Petitioner
Respondent
Order Date30-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/34/2021
Honorable CourtAAR Gujarat
 


D

Applicant/Petitioner
Respondent
Order Date30-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/33/2021
Honorable CourtAAR Gujarat
 


E

Applicant/Petitioner
Respondent
Order Date30-Jul-2021
Order Number Advance Ruling No. Guj/Gaar/R/32/2021
Honorable CourtAAR Gujarat
 


1

Applicant/Petitioner
Respondent
Order Date30-Jul-2021
Order Number Order No. GST-ARA-56/2019-20/B-41
Honorable CourtAAR Maharashtra
 


AAR Maharashtra allowed voluntary withdrawal of application

Applicant/PetitionerJ.M Livestock Private Limited
Respondent
Order Date30-Jul-2021
Order Number No. GST-ARA-124/2019-20/B-40
Honorable CourtAAR Maharashtra
 


3

Applicant/Petitioner
Respondent
Order Date27-Jul-2021
Order Number GST/ARA/113/2019-20/Corrigendum/21-22/B-34
Honorable CourtAAR Maharashtra
 


4

Applicant/Petitioner
Respondent
Order Date27-Jul-2021
Order Number Advance Ruling No. GST-ARA-65/2020-21/21-22/B-35
Honorable CourtAAR Maharashtra
 


76

Applicant/Petitioner
Respondent
Order Date26-Jul-2021
Order Number Special Leave to Appeal (C) No.11071/2021
Honorable CourtSupreme Court
 


F

Applicant/Petitioner
Respondent
Order Date19-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/31/2021
Honorable CourtAAR Gujarat
 


Lassi is exempted from GST - AAR Gujarat

Applicant/PetitionerSampoorna Dairy and Agrotech LLP
Respondent
Order Date19-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/30/2021
Honorable CourtAAR Gujarat
 


H

Applicant/Petitioner
Respondent
Order Date19-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/29/2021
Honorable CourtAAR Gujarat
 


I

Applicant/Petitioner
Respondent
Order Date19-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/28/2021
Honorable CourtAAR Gujarat
 


J

Applicant/Petitioner
Respondent
Order Date19-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/27/2021
Honorable CourtAAR Gujarat
 


K

Applicant/Petitioner
Respondent
Order Date19-Jul-2021
Order Number Admission Order No. GUJ/GAAR/ADM/2021/04
Honorable CourtAAR Gujarat
 


L

Applicant/Petitioner
Respondent
Order Date19-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/26/2021
Honorable CourtAAR Gujarat
 


M

Applicant/Petitioner
Respondent
Order Date19-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/24/2021
Honorable CourtAAR Gujarat
 


5

Applicant/Petitioner
Respondent
Order Date13-Jul-2021
Order Number Order No. GST-ARA-58/2019-20/B-28
Honorable CourtAAR Maharashtra
 


6

Applicant/Petitioner
Respondent
Order Date13-Jul-2021
Order Number Advance Ruling No. GST-ARA-113/2019-20/B-29
Honorable CourtAAR Maharashtra
 


7

Applicant/Petitioner
Respondent
Order Date13-Jul-2021
Order Number Advance Ruling No. GST-ARA- 90/2019-20/B-27
Honorable CourtAAR Maharashtra
 


8

Applicant/Petitioner
Respondent
Order Date13-Jul-2021
Order Number Order No. GST-ARA-125/2019-20/B-30
Honorable CourtAAR Maharashtra
 


9

Applicant/Petitioner
Respondent
Order Date13-Jul-2021
Order Number Advance Ruling NO.GST-ARA-61/2020-21/B-31
Honorable CourtAAR Maharashtra
 


GST on R&D services to foreign entities in respect of goods physically available in India

Applicant/PetitionerHilti Manufacturing India Pvt.Ltd.
Respondent
Order Date09-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/26/2021
Honorable CourtAAR Gujarat
 


N

Applicant/Petitioner
Respondent
Order Date09-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/23/2021
Honorable CourtAAR Gujarat
 


O

Applicant/Petitioner
Respondent
Order Date09-Jul-2021
Order Number Advance Ruling No. GUJ/GAAR/R/22/2021
Honorable CourtAAR Gujarat
 


P

Applicant/Petitioner
Respondent
Order Date08-Jul-2021
Order Number Advance Ruling No. GUJ/ GAAR/ R/21/2021
Honorable CourtAAR Gujarat
 


26

Applicant/Petitioner
Respondent
Order Date11-Jun-2021
Order Number I.T.A. No.4773/Mum/2019
Honorable CourtITAT Mumbai
 


29

Applicant/Petitioner
Respondent
Order Date10-Jun-2021
Order Number ITA No.3318/Del/2017
Honorable CourtITAT Delhi
 


75

Applicant/Petitioner
Respondent
Order Date07-Jun-2021
Order Number W.P.(C) No.15061 of 2021
Honorable CourtOrissa High Court
 


78

Applicant/Petitioner
Respondent
Order Date31-May-2021
Order Number ITA.No.383/Del./2021
Honorable CourtSupreme Court
 


13

Applicant/Petitioner
Respondent
Order Date30-May-2021
Order Number Advance Ruling No. KER119/2020
Honorable CourtAAR Kerala
 


14

Applicant/Petitioner
Respondent
Order Date30-May-2021
Order Number Advance Ruling No. KER/118/2021
Honorable CourtAAR Kerala
 


14

Applicant/Petitioner
Respondent
Order Date28-May-2021
Order Number Advance Ruling No. Ker/117/2021
Honorable CourtAAR Kerala
 


15

Applicant/Petitioner
Respondent
Order Date28-May-2021
Order Number Advance Ruling No. Ker/116/2021
Honorable CourtAAR Kerala
 


77

Applicant/Petitioner
Respondent
Order Date17-May-2021
Order Number S.B. Criminal Miscellaneous Bail Application No. 6304/2021
Honorable CourtRajasthan High Court
 


61

Applicant/Petitioner
Respondent
Order Date11-May-2021
Order Number I.T.A. No. 2406/Kol/2019
Honorable CourtITAT Kolkata
 


62

Applicant/Petitioner
Respondent
Order Date10-May-2021
Order Number I.T.A. No. 2122/KOL/2019
Honorable CourtITAT Kolkata
 


63

Applicant/Petitioner
Respondent
Order Date07-May-2021
Order Number IT(SS)A No. 45/Kol/2019
Honorable CourtITAT Kolkata
 


64

Applicant/Petitioner
Respondent
Order Date05-May-2021
Order Number ITA No. 1693/Kol/2019
Honorable CourtITAT Kolkata
 


60

Applicant/Petitioner
Respondent
Order Date30-Apr-2021
Order Number I.T.A. No. 491/Kol/2020
Honorable CourtITAT Kolkata
 


57

Applicant/Petitioner
Respondent
Order Date21-Apr-2021
Order Number ITA No. 643/Kol/2020
Honorable CourtITAT Kolkata
 


72

Applicant/Petitioner
Respondent
Order Date21-Apr-2021
Order Number ITA No. 457/Kol/2020
Honorable CourtITAT Kolkata
 


73

Applicant/Petitioner
Respondent
Order Date21-Apr-2021
Order Number I.T.A. No. 260/Kol/2019
Honorable CourtITAT Kolkata
 


74

Applicant/Petitioner
Respondent
Order Date21-Apr-2021
Order Number ITA No. 359/Kol/2018
Honorable CourtITAT Kolkata
 


30

Applicant/Petitioner
Respondent
Order Date17-Apr-2021
Order Number Special Civil Application No. 7618 of 2021
Honorable CourtGujarat High Court
 


65

Applicant/Petitioner
Respondent
Order Date16-Apr-2021
Order Number I.T.A. No. 1792/Kol/2017
Honorable CourtITAT Kolkata
 


70

Applicant/Petitioner
Respondent
Order Date16-Apr-2021
Order Number I.T.A. No. 2418/Kol/2019
Honorable CourtITAT Kolkata
 


33

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number Writ Petition No. 9166 of 2020
Honorable CourtTelangana High Court
 


34

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number Appeal No: 08-11/ATVAT/2019
Honorable CourtDelhi High Court
 


35

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No. 135/Del./2018
Honorable CourtITAT Delhi
 


36

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number W.P.(C) 6172/2021 & CM APPL. 19561/2021
Honorable CourtDelhi High Court
 


37

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number Tax Case Appeal No.236 of 2021
Honorable CourtMadras High Court
 


39

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number R/Special Civil Application No. 18325 of 2019
Honorable CourtGujarat High Court
 


40

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No. 563/ASR/2018
Honorable CourtITAT Amritsar
 


41

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number IT(IT)A No. 929/Bang/2019
Honorable CourtITAT Bangalore
 


44

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number T.C.A.No. 619 of 2011
Honorable CourtMadras High Court
 


45

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No.7244/DEL/2019
Honorable CourtITAT Delhi
 


46

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No.31/Bang/2019
Honorable CourtITAT Bangalore
 


47

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number Writ Petition (Civil) No. 593 of 2003
Honorable CourtOrissa High Court
 


49

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No. 530/Asr/2009
Honorable CourtITAT Amritsar
 


50

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number W.P.(C) 3459/2021 & C.M.No.10489/2021
Honorable CourtDelhi High Court
 


52

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number T Global Network Services (India) Pvt. Ltd. Vs DCIT (ITAT Delhi)
Honorable CourtITAT Delhi
 


53

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No. 654/Bang/2017
Honorable CourtITAT Bangalore
 


54

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number T.C.A. No. 438 of 2010
Honorable CourtMadras High Court
 


55

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No. 188/Ran/19
Honorable CourtITAT Kolkata
 


56

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number Writ Tax No. 403 of 2021
Honorable CourtAllahabad High Court
 


69

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number W.P.(T) No. 149 of 2021
Honorable CourtChhattisgarh High Court
 


84

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number T.C.A. No. 421 of 2012
Honorable CourtMadras High Court
 


86

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number Civil Appeal No. 3411 of 2020
Honorable CourtSupreme Court
 


87

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number Tax Case Appeal No. 1192 of 2015
Honorable CourtMadras High Court
 


88

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No.707/Bang/2020
Honorable CourtITAT Bangalore
 


89

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number I.T.A. No.622/DEL/2018
Honorable CourtITAT Delhi
 


90

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number T.C.A. No. 301 of 2010
Honorable CourtMadras High Court
 


91

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number T.C.A.Nos.1202 to 1207 of 2008
Honorable CourtMadras High Court
 


92

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number T.C.A.No.704 of 2016
Honorable CourtMadras High Court
 


94

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No. 4878, 4879, 4880, 4881 & 4883/MUM/2014
Honorable CourtITAT Mumbai
 


95

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number Tax Case Appeal No. 448 of 2012
Honorable CourtMadras High Court
 


96

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number Tax Case Appeal No. 64 of 2015
Honorable CourtMadras High Court
 


97

Applicant/Petitioner
Respondent
Order Date15-Mar-2021
Order Number ITA No. 3312/AHD/2014
Honorable CourtITAT Ahmedabad
 


31

Applicant/Petitioner
Respondent
Order Date10-Mar-2021
Order Number Advance ruling No. GST-ARA- 84/2019-20/B-48
Honorable CourtAAR Maharashtra
 


9

Applicant/Petitioner
Respondent
Order Date08-Mar-2021
Order Number Order No. Aar/12/20
Honorable CourtAAR Kerala
 


59

Applicant/Petitioner
Respondent
Order Date03-Mar-2021
Order Number I.T.A. No. 2139/KOL/2018
Honorable CourtITAT Kolkata
 


10

Applicant/Petitioner
Respondent
Order Date01-Mar-2021
Order Number Order No. AAR/11/20
Honorable CourtAAR Kerala
 


11

Applicant/Petitioner
Respondent
Order Date01-Mar-2021
Order Number Order No. AAR/10/20
Honorable CourtAAR Kerala
 


58

Applicant/Petitioner
Respondent
Order Date03-Feb-2021
Order Number ITA No. 2517/Kol/2019
Honorable CourtITAT Kolkata
 


GST: Notional interest on security deposit shall not be included in rental income

Applicant/PetitionerMidcon Polymers (P.) Ltd.
Respondent
Order Date11-Jan-2021
Order Number Order No. KAR/AAAR/01/2020-21
Honorable CourtAAAR Karnataka
 


Property taxes & other statutory levies shall not be deducted from rental value - AAR Karnataka

Applicant/PetitionerMidcon Polymers (P.) Ltd.
Respondent
Order Date16-Sep-2020
Order Number ADVANCE RULING NO. KAR/ADRG/48 OF 2020
Honorable CourtAAR Karnataka
 


16

Applicant/Petitioner
Respondent
Order Date23-Jul-2020
Order Number Advance Ruling order No. 13/2020
Honorable CourtAAR Madhya Pradesh
 


GST: Advance ruling on renting of co-owned immovable property

Applicant/PetitionerRabi Sankar Tah
Respondent
Order Date21-Oct-2019
Order Number Order No. 28/WBAAR/2019-20
Honorable CourtAAR West Bengal
 


18

Applicant/Petitioner
Respondent
Order Date24-Jul-2019
Order Number Order No. 11/2019
Honorable CourtAAR Madhya Pradesh
 


19

Applicant/Petitioner
Respondent
Order Date18-Jul-2019
Order Number Order No. 10/2019
Honorable CourtAAR Madhya Pradesh
 


20

Applicant/Petitioner
Respondent
Order Date18-Jul-2019
Order Number Advance Ruling Order No. 09/2019
Honorable CourtAAR Madhya Pradesh
 


21

Applicant/Petitioner
Respondent
Order Date25-Jul-2018
Order Number Order No. 07/2018
Honorable CourtAAR Madhya Pradesh
 


22

Applicant/Petitioner
Respondent
Order Date25-Jul-2018
Order Number Advance Ruling Order No. 07/2018
Honorable CourtAAR Madhya Pradesh
 


23

Applicant/Petitioner
Respondent
Order Date19-Jul-2018
Order Number Advance Ruling Order No. 06/2018
Honorable CourtAAR Madhya Pradesh
 


24

Applicant/Petitioner
Respondent
Order Date04-Jul-2018
Order Number Advance Ruling Order No. 05/2018
Honorable CourtAAR Madhya Pradesh